债务法

三是所得税跨期摊配的程度与方法。其中矛盾的焦点又集中在递延法和债务法的选择上。

The focal point is the choice Deferred and Liability Method .

浅谈资产负债表债务法的适度稳健性

On the Proper Stability in Debt Law of Balance Sheet

损益表债务法及其与资产负债表债务法的关系研究

Income-statement Liability Method and its Relation to Balance-sheet Liability Method

新的所得税会计准则全面采用资产负债表债务法。

New income tax accounting standards adopted comprehensively balance sheet debt law .

债务法；递延所得税资产；盈余管理。

Liability Method ; Deferred Tax Assets ; Earnings Management .

对我国所得税会计采用资产负债表债务法问题的思考

Thoughts of Income Tax Auditing Adopting Balance Sheet - liability Method in China

我国所得税会计处理中债务法的选择

The selection of Debt Methods In Dealing With Income Tax Accounting In China

递延法与债务法的研究新探

A Study on Deferral Method and Liability Method

债务法下所得税会计研究

Research on Income Tax Accounting in Obligation Law

递延法和债务法的会计处理比较

The Comparison of Deferred Accounting and Liability Accounting

在确认财务报表项目时，资产负债表债务法与损益表债务法顺序完全相反。

When confirming the project of financial sheet , two methods orders are just opposite .

法国、日本采用合并报表中的递延法或债务法。

France and Japan adopt the debt method or the deferred method of consolidated financial statement .

损益表债务法注重时间性差异，资产负债表债务法注重暂时性差异。

The former focuses on the temporary differences while the latter emphasizes on the timing differences .

美国、澳大利亚、意大利、德国、荷兰、英国采用债务法；

America , Australia , Italy , Germany , Holland and England put debt method into effect .

2006年颁布的新所得税会计准则全面确立了资产负债表债务法的地位。

The enactment of the new2006 income tax accounting standards established by the comprehensive balance sheet debt law .

损益表债务法和资产负债表债务法是所得税会计处理的两种方法。

Balance sheet liability method and income statement liability method are two kinds of methods of income tax accounting disposal .

那些债权人一旦得到法院的判决，就可依照维蒙特的债务法使你下狱。

Once the creditors obtained a judgement , they could have you thrown into prison under vermont 's debtor 's law .

不安抗辩权是双务有偿合同中先履行义务一方当事人所享有的一项自我补救权利，它在许多大陆法国家的民法或债务法中均有体现。

The right of defense is the remedial privilege enjoyed by the party who is to initiate the fulfillment of a contract .

在我国所得税会计处理方法的定位上，存在着损益表债务法与资产负债表债务法之争。

There exists the dispute of Balance Sheet-Liability Method and Profit Statement-Liability Method in the income tax auditing method in our country .

但是现实中依旧存在诸多问题，使资产负债表债务法的贯彻不彻底，仍需要广大财会工作者去努力践行。

However , many problems still exist in reality , so that the implementation of balance sheet liability method will face more challenges .

新会计准则废除递延法采用债务法，是顺应财务会计的发展需要，同时也与国际会计准则保持一致。

The new accounting norms with the adoption of liability method can adapt to the development of financial accounting and be in accordance with international accounting norms .

因此，我国无需取消损益表债务法，而应允许企业采用两者之一来确认交易或事项的未来纳税影响。

It is suggested that the future tax influence about transition or item based on the income-statement liability method or the balance-sheet liability method should be allowed .

自从德国债务法现代化法对债务不履行的相关规定进行改革之后，对于债务不履行的研究在许多国家和地区形成了热潮。

Since the relevant provisions of obligation default in German Obligation Law have been revised , the research on obligation default increases sharply in many countries and regions .

新准则取消了应付税款法和纳税影响会计法的递延法和损益表债务法，要求采用资产负债表债务法。

The new standards eliminated the payable tax method and tax-effect-accounting method ( deferral method and income statement liability method ), and required adopting balance sheet liability method .

本文首先依据新企业会计准则下的资产负债表债务法，介绍了所得税会计核算原理与核算程序。

Firstly , based on the balance sheet liability method under the new accounting standards , this article describes the accounting principles and accounting procedures of income tax .

资产负债表债务法和损益表债务法的理论基础都是业务权益理论，但侧重点不同。

The basic theories about the balance sheet liability method and the income statement liability method are both from the owner 's equity theories , but the emphasis is different .

资产负债表债务法以暂时性差异扩展了时间性差异，具有明显的符合会计报表信息导向及信息相关性、可比性强的优势。

Because Balance Sheet Liability method extends the concept of time difference by temporary difference , it advantages over other methods by providing relevant and comparable information complying with accounting objection .

然后，运用理论分析和比较分析的方法，从含义、核算过程以及不同之处等方面对应付税款法、递延法、损益表债务法和资产负债表债务法进行了探讨。

After that , by the theory and the contrast analysis , the writer illustrates taxes payable method , deferred method , income statement liability method and balance sheet liability method .

大陆法系不当得利制度起源于罗马法，经法国民法继承发展，至德国民法典和瑞士债务法，其基本理论体系已趋完善；

Unjust enrichment in civil-law system , whose basic theory has almost consummated , originated in Roman law and was inherited and developed in French civil law and German civil code and Swiss debt law .

最后一部分是结束语，就资产负债表债务法下合并会计报表中所得税的处理进行了总结，并结合当前经济发展形势提出了研究展望。

The last part is conclusion , under the balance sheet liability method of income tax in consolidated accounting statement processing are summarized , and combining the current situation of economic development put forward research prospects .